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IN RE ALBION HEALTH SERVICES

BAP No. 06-8017.

360 B.R. 599 (2007)

In re ALBION HEALTH SERVICES, Debtor. Michigan Unemployment Insurance Agency, Appellant, v. James W. Boyd, Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Sixth Circuit.

Decided and Filed: February 2, 2007.

Attorney(s) appearing for the Case

ARGUED AND ON BRIEF: Thomas C. Johnson, Office of the Attorney General of Michigan, Grand Rapids, Michigan, for Appellant. John T. Piggins, Miller Johnson, Grand Rapids, Michigan, for Appellee.

Before: PARSONS, SCOTT, and WHIPPLE, Bankruptcy Appellate Panel Judges.

OPINION

WHIPPLE, Bankruptcy Judge.

The Michigan Unemployment Insurance Agency ("the Agency") appeals the bankruptcy court's order finding that its claim against Debtor Albion Health Services, a nonprofit employer, for reimbursements to Michigan's Unemployment Trust Fund is not entitled to priority status as an excise tax under 11 U.S.C. § 507(a)(8)(E). For the reasons that follow, the bankruptcy court's decision will be affirmed.

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